ORDINANCE No. 2 OF 1845.
Rating.
7. And be it hereby enacted and ordained, that the said rate shall be payable quarterly in advance, unless otherwise prescribed and directed, as hereinbefore mentioned, and that it shall be charged and chargeable on the lands, dwelling-houses, and premises respectively assessed at the time of such assessment.
8. And be it hereby enacted and ordained, that the owner of any land, dwelling-house, or premises assessed, which may not be let to any tenant, shall be deemed the occupier thereof: Provided always, that if such owner can show that the property has not been inhabited for a period of three months or upwards in any year, he shall be entitled to a proportional abatement of assessment levied on the same for the said year.
9. Provided always, that if any person from whom payment of the assessment leviable under this Ordinance may have been demanded, and who shall have already paid in the amount demanded of him, objects to the demand on any other ground than that of valuation, it shall be competent to such person, after payment of the amount demanded, to appeal against such demand to the Chief Justice of the Supreme Court at such time and place as the said Chief Justice may be pleased to direct; or that if any person be dissatisfied, or objects to any valuation to be made under this Ordinance on the ground of over-valuation, he or they may, within the period of three calendar months after such valuation, or when the said Chief Justice may appoint or direct, appeal to him against such valuation, and that it shall be lawful for him, if he deem it advisable or necessary, to have any three persons taken from the existing list of special jurors to assist him in ascertaining the question of value which may arise on any such appeal.
10. And be it further enacted and ordained, that it shall and may be lawful for the said Governor, with the advice of the said Executive Council, to exempt such districts or portions of the said Island from the operation of this Act, or from the payment of the said rates, as to him and them may seem advisable.
11. And be it hereby enacted and ordained, that no assessment made under the authority of this Ordinance shall be impeached or affected by reason of any mistake in the name of any person liable to assessment, or of any thing chargeable with assessment, provided the directions of this Ordinance be in substance and effect complied with.
12. And be it further enacted and ordained, that this Ordinance shall come into operation and take effect from and after the first day of July next ensuing.
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Rate payable quarterly in advance.
Exemption as to property not let, occupied, or used.
Appeal against assessment after payment thereof.
Districts may be exempted.
Interpretation clause.
[Repealed by Ordinance No. 5 of 1863.]